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Windsor Central School District – Cafeteria Operations (2016M-130)
… to examine District officials’ management of the school lunch fund for the period July 1, 2014 through February 23, 2016. … seven-member Board of Education. Budgeted appropriations for the 2015-16 fiscal year totaled approximately $36.1 …
https://www.osc.ny.gov/local-government/audits/school-district/2016/07/01/windsor-central-school-district-cafeteria-operations-2016m-130Nassau County Board of Cooperative Educational Services – Claims Auditing (2016M-164)
Nassau County Board of Cooperative Educational Services Claims Auditing 2016M164
https://www.osc.ny.gov/local-government/audits/boces/2016/06/24/nassau-county-board-cooperative-educational-services-claims-auditing-2016m-164Otsego Northern Catskills Board of Cooperative Educational Services (BOCES) – Extra-Classroom Activity Funds (2015M-288)
… services to students from 19 component districts, is governed by a nine-member Board of Education elected by the boards of the … Extra-classroom activity funds recorded almost $118,000 in receipts and $124,000 in disbursements for the 2014-15 …
https://www.osc.ny.gov/local-government/audits/boces/2016/01/29/otsego-northern-catskills-board-cooperative-educational-services-boces-extraState Agencies Bulletin No. 1931
… Purpose The purpose of this bulletin is to inform agencies that position pools in PayServ may require updates for SFS lapsing. Affected … below lists all current position pools associated with a chart of accounts strings scheduled to lapse on 09/15/2021 …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1931-updating-payserv-chartfield-strings-september-lapsing-eventsGreenlawn Water District – Accounting Records (2015M-231)
… Purpose of Audit The purpose of our audit was to examine the District’s accounting records and reports for the period January 1, 2014 through February … 2014 totaled approximately $5.3 million. Key Findings The Business Manager did not maintain complete, accurate and …
https://www.osc.ny.gov/local-government/audits/district/2015/12/18/greenlawn-water-district-accounting-records-2015m-231Cornwall Central School District – Financial Condition (2015M-148)
… Purpose of Audit The purpose of our audit was to examine the District’s financial … is located in Orange County in the Villages and Town of Cornwall and Cornwall-on-Hudson, and a portion of the Villages of Woodbury, Highland Mills and New Windsor. …
https://www.osc.ny.gov/local-government/audits/school-district/2015/08/28/cornwall-central-school-district-financial-condition-2015m-148Town of Corinth – Claims Auditing (2017M-102)
… Purpose of Audit The purpose of our audit was to determine whether claims were adequately supported and … $39,000 that did not contain sufficient documentation to determine whether the amounts paid were for legitimate … Board did not adopt a resolution allowing eligible claims to be paid in advance of audit. Key Recommendations Perform a …
https://www.osc.ny.gov/local-government/audits/town/2017/11/21/town-corinth-claims-auditing-2017m-102Town of Mina – Financial Management and Vehicle Fuel Procurement (2014M-34)
… 2012 through January 6, 2014. Background The Town of Mina is located in Chautauqua County and has a population of approximately 1,100. It is governed by an … and fuel procurement practices for the period of January 1 2012 through January 6 2014 …
https://www.osc.ny.gov/local-government/audits/town/2014/06/06/town-mina-financial-management-and-vehicle-fuel-procurement-2014m-34Waterloo Central School District - Financial Condition Management (2019M-137)
… District officials: Consistently adopted budgets that in total overestimated appropriations by $9.3 million for … 2015-16 through 2017-18. Approved more than $9.3 million in unbudgeted year-end transfers to reserves and the capital … statutory limit for fund balance and use surplus funds as a financing source for one-time expenditures, paying down …
https://www.osc.ny.gov/local-government/audits/school-district/2019/10/04/waterloo-central-school-district-financial-condition-management-2019m-137Hudson Valley Community College – Tuition and Fees (2016M-348)
… procedures. Regularly review the ERP system’s audit trail and use other available internal controls provided by …
https://www.osc.ny.gov/local-government/audits/community-college/2017/02/03/hudson-valley-community-college-tuition-and-fees-2016m-348State Police Bulletin No. SP-221
… is to notify agencies of a modification to Deduction Code 302. Affected Employees Employees in Bargaining Units 07, 17, … Troopers, Inc., the calculation routine for Deduction Code 302 will change from .685 to .658 percent of the enrollee’s …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-police/sp-221-modification-deduction-code-302-pba-disability-insuranceState Agencies Bulletin No. 2368.1
… information on the use of Deduction code 433, Unemployment Insurance Owed and notify agencies of new deduction code 509, Unemployment Insurance. Affected Employees: Employees who have received an overpayment of unemployment insurance benefits, as determined by the New York State …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/23681-instructions-use-deduction-code-433-unemployment-insurance-owed-andTown of Edmeston – Supervisor's Records and Reports (2017M-13)
… the completeness and accuracy of the Town’s records and reports for the period January 1, 2015 through October 13, … Supervisor did not prepare accurate, periodic financial reports for the Board. The Board has not conducted an annual … the functions into one program. Provide monthly financial reports to the Board that include balance sheet account …
https://www.osc.ny.gov/local-government/audits/town/2017/11/21/town-edmeston-supervisors-records-and-reports-2017m-13Town of Callicoon – Cash Receipts and Disbursements (2013M-16)
… the Board had not defined the rate or percentage of health insurance premiums that retirees must pay for their continuing health insurance coverage, we were unable to determine whether the amounts … retirees must pay for their continuing health insurance coverage. …
https://www.osc.ny.gov/local-government/audits/town/2013/06/07/town-callicoon-cash-receipts-and-disbursements-2013m-16Town of Worth – Financial Operations (2014M-323)
… 1, 2013 through May 31, 2014. Background The Town of Worth is located in Jefferson County and had a population of 231 as of the 2010 Census. The Town is … the Towns financial operations for the period January 1 2013 through May 31 2014 …
https://www.osc.ny.gov/local-government/audits/town/2015/02/20/town-worth-financial-operations-2014m-323Glenham Fire District – Cash Disbursements (2016M-380)
… and approved prior to payment for the period January 1, 2015 through August 31, 2016. Background The Glenham Fire … they obtain, eight claims contained sales tax totaling $210. Key Recommendations Ensure that no claims, other than …
https://www.osc.ny.gov/local-government/audits/fire-district/2017/02/03/glenham-fire-district-cash-disbursements-2016m-380Sayville Union Free School District - Purchasing (2019M-69)
… for goods procured without a competitive bid as required by District policy. Due to the District’s inconsistent … may not be procuring goods and services as intended by the Board. Key Recommendations Review and update … action. Appendix B includes our comments on issues raised in the District’s response letter. …
https://www.osc.ny.gov/local-government/audits/school-district/2019/06/21/sayville-union-free-school-district-purchasing-2019m-69Brasher Falls Central School District – Financial Condition (2019M-158)
… in the general fund exceeded the 4 percent statutory limit for the past three fiscal years. As of June 30, 2018, the …
https://www.osc.ny.gov/local-government/audits/school-district/2019/10/25/brasher-falls-central-school-district-financial-condition-2019m-158Niagara Engine Company No. 6 Inc. - Cash Receipts and Disbursements (2019M-29)
… and prepares, signs, reports and maintains a manual ledger of checks. The Treasurer sends listings of the receipts and disbursements to the bookkeeper to record … totaling $27,514 were approved by the Membership because of inadequate documentation. We could not determine whether …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2019/08/09/niagara-engine-company-no-6-inc-cash-receipts-andSchuyler Heights Fire District – Claims Processing (2014M-124)
… the District’s internal controls over claims processing for the period January 1, 2012 through December 31, 2013. … acts as the chief fiscal officer. Budgeted appropriations for the 2014 fiscal year total $553,000. Key Findings Board … not pass a resolution allowing the Treasurer to pay claims for allowable exceptions under Town Law prior to Board audit. …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/07/25/schuyler-heights-fire-district-claims-processing-2014m-124